haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 277 / 786
| Tekijä: | Wijeyesinghe, B. |
| Otsikko: | Breakeven occupancy for a hotel operation |
| Lehti: | Management Accounting (London)
1993 : FEB, VOL. 71:2, p. 32-33 |
| Asiasana: | HOTEL MANAGEMENT EFFICIENCY MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | B.S.Wijeysinghe, who has worked in the hotel industry for nearly twenty years, suggests a method for calculating breakeven room occupancy which provides accurate calculations together with a system of efficiency management. Within all the combinations on sales there is one common, but fixed, item which is the number of rooms available in a hotel. If a hotel closes its room operation it can not be classified as a hotel and other related sales will cease. Catering, telephone, club and other sales have a remarkable and fairly consistent sales ratio to room sales. |
SCIMA